Updated to the legislative decree of Jan. 27, 2022, this volume identifies and analyzes potential crimes arising from the misuse of Superbonus 110%. The work contains an exegesis of the most recent jurisprudential pronouncements related to the criminal cases analyzed, posing itself as a useful tool for the Professional to identify the best protection technique and defensive strategy. Completing the work is an organic treatment of the relevant regulatory framework, making it easy to consult the relevant provisions. Nunzio Santi Di Paola Avvocato cassazionista, Tributarista, Head of the ASLA Study Center of Tax Law, Board Member of S.p.A. and former member of advisory commissions at the C.C.I.I.A. of Catania. He holds a degree in Law from the faculty of Catania, a specialization in Tax and Fiscal Matters from the INFOR IPSOA School of Business in Milan, the qualification of Advanced Business Lawyer from the LUISS School of Management in Rome, the Specialization in Reformed Corporate Law at the Sole24Ore Training Center in Milan, the Specialization in Trusts and Fiduciary Negotiations at the IPSOA Training Center in Milan, the Specialization in Credit Management and Bankruptcy Procedures at the Sole24Ore Training Center in Milan. He assists leading companies and specializes in business restructuring and debt exposure; he has planned and successfully led the rescue of several companies, preserving the employment sector. A contributor to newspapers and law journals and author of legal texts, he is the owner of the Di Paola & Partners firm.